Search results for "accountability"

L'accountability nell'azienda integrale. Prime riflessioni sulla valenza informativa del bilancio integrato

2012

The Participation of NGOs in the Dynamics of International Law-Making

2013

Powers and Fundamental Rights in Cyber Security

2015

Protection of privacy and confidential communications are crucial fundamental rights in cyber security. The protection of privacy and confidential communications are twofold in the meaning that active security steps in communications may require interference with confidential communications. The detection and profiling of potential threats may raise suspects on innocent participants of communications. The NCSC-FI inside the Communications Authority has the initial task and powers to monitor the cyber security. The bill for the Code of Information Society introduces new obligations for information security and preparation for emergency situations. If new powers will be granted to authorities…

Amministrazione di risultati e certezza del diritto: una lettura contemporanea

2022

The contribution deals with the analysis and historical vision of the dysfunctions of the Administration, the evolutionary dynamics of the same public duty as an organization and administrative function, which also constitutes the frame of reference and the conceptual substrate to approach the most recent and complete theorizing, positivization of the legal formula of the Administration of results that, by now, for twenty years, has progressively established itself as a general category. In particular, the season of change that has marked the evolution of the Administration of results is deepened, starting from the unprecedented interpretative operation of definition and synchronization – i…

Organizational information and communication technologies and their influence on communication visibility and perceived proximity

2021

This study investigates the relationships between the use of various organizational ICTs, communication visibility, and perceived proximity to distant colleagues. In addition, this study examines the interplay between visibility and proximity, to determine whether visibility improves proximity, or vice versa. These relationships are tested in a global company using two waves of panel survey data. ESM use increases communication visibility and perceived proximity, while controlling for prior levels of visibility, proximity, and the use of other organizational ICTs. The influence of ESM on network translucence and perceived proximity is generally stronger than the impact of other technologie…

Implications of Managerial Framing of Stakeholders in Environmental Reports

2014

Corporate environmental reports are increasingly viewed as products of the managerial framing of responsibility and stakeholders. This notion encouraged us to conduct a multiple case study on how stakeholders are framed in environmental reports. We show how interaction between companies and stakeholders is described in the environmental reports of three firms operating in different business sectors – financial, aviation and energy – over a period of five years. We use an inductively oriented content analysis to identify five categories of relationships being constructed in the data: demanding, promoting, committing, donating and preventing. We then show how commitment and promotion dominate…

Un bastion de la résistance aux IFRS, la macro-couverture

2016

The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.

“Judicial Independence vs. Judicial Accountability. Judicial Selection Models for Constitutional Courts. A comparative analysis”

2012

Abstract La cronaca politica degli ultimi anni riporta un numero rilevante di confronti, dal tono più o meno conflittuale, tra le istituzioni politiche e quelle giurisdizionali. Di particolare rilevanza è che tale sorta di opposizione tra giustizia e politica coinvolga non solo l’operato delle magistrature ordinarie ma anche quello delle Corti costituzionali: le supreme garanti e guardiane di quei principi sui quali dovrebbe fondarsi l’intero ordinamento. A dispetto di ciò, esistono importanti occasioni in cui le autorità politiche e quelle giurisdizionali intrecciano i loro interessi, ed una di queste è proprio il momento in cui vengono reclutati i giudici costituzionali. Tuttavia, se…

Check in–check out intervention for supporting pupils’ behaviour: effectiveness and feasibility in Finnish schools

2018

Check In–Check Out (CICO) is a support programme for students with externalising problem behaviours. This study implemented in Finland is one of the first reports on the application of CICO in the European context. An experimental, multiple-baseline, single-case design is used to examine the effects of the CICO intervention on the problem behaviour and appropriate behaviour of three general education primary school pupils. The similarity of the observation data and the information provided in daily report card (DRC) are investigated to gauge the validity of the DRC assessments. The fidelity and social validity of the intervention are also analysed. CICO reduced problem behaviour in all pupi…

Sponsored Content in Spanish Media: Strategies, Transparency, and Ethical Concerns

2021

Profound upheavals and the search for a viable business model have led the news industry to explore new sources of revenue. The mainstream Spanish media have set up special units to produce branded...